Impact of financing decisions ratios on firm accounting-based performance: evidence from Jordan listed companies

Abstract The impacts of financing decision ratios on a firm's accounting-based performance are essentially associated with particular data. For this purpose, firm size, age, and leverage taken into account as control variables. past studies have been reviewed to find gaps, which seemed incorporate worn-out methods research, the inability researchers inculcate while measuring overall performance. So, data from 40 listed Jordan firms year 2007 collected, 200 observations made. researcher also collected website World Bank regarding these firms. It is employed by generalized movement technique method avoid heteroscedasticity, autocorrelation, potential endogenous problems. study results showed that total debt assets short-term significant negative return equity. However, long-term flattering both research has implications for higher authorities management enhance quality their financial structure. In contrast, some limitations because employing small number factors ratios.